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Michael D. Templeton
Partner
Toronto
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Tel :
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416.865.7837
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Fax :
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416.865.7048
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Professional Experience
Michael Templeton is a partner of McMillan in the firm's Tax Group. Michael's practice covers all areas of income taxation, with particular emphasis on leasing, asset based lending, derivative products, securitization and international financing.
Over the past few years he has been involved in designing and implementing several innovative tax advantaged structures for the financing of equipment and facilities, including cross-border leasing of aircraft, highway trailers, railway cars and computer software, as well as partnerships for the acquisition and operation of public and private facilities including power plants. Michael structured the transaction recently approved by the Supreme Court of Canada in the Canada Trustco case and designed the financing structure for the Southport Manitoba Aviation Training Services contract between Kelowna Flightcraft and the DND. He has appeared as counsel before the Tax Court of Canada, Federal Court of Appeal and the Supreme Court of Canada on taxation issues in more than 50 appeals.
He is a frequent contributor to the Canadian Tax Journal and has presented papers to the Canadian Tax Foundation and the Canadian Bar Association. Before joining McMillan in 1987, Michael worked for the Department of Justice as counsel to Revenue Canada.
Michael is recommended as a leading practitioner in The Martindale-Hubbell Legal Directory and The Canadian Legal Lexpert Directory.
publications and presentations
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- aviation
- derivatives
- international finance transactions
- leasing
- lending to municipalities, school boards and governments
- securitization
- tax
- tax litigation and dispute resolution
- transportation
- Canadian Bar Association
- Canadian Tax Foundation
- Canadian Financing and Leasing Foundation
- Taxation Committee of the Canadian Chamber of Commerce
Called to the Ontario bar
- 1982
University of Windsor, LLB
- 1980
Queen's University, BA
- 1977
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